REFERRAL RULES

Business referrals will only apply to business returns, and not to personal returns.

Referrals must finalize tax filing procedures with the IRS and their state(s). The IRS and state(s) must accept the tax filings from referrals. Any money due to the IRS/state(s) and/or any refunds from the IRS/state(s) must be finalized before rebate may be processed.

This offer is not valid if any state regulatory office deems it illegal.

This offer is not valid if any federal regulatory office deems it illegal.

This offer is transferable. Your referral can bring three referrals for free filing.

Once a person is used as a referral, he/she may not be used as a referral again by anyone else.

Referrals may not use the same person(s) who referred them to the company as referrals.

Participants must obtain a notification from the company that their referrals have been registered.

Allow 10 days for referrals to be registered by the company.

Offer is valid throughout the year. However, the company retains the right to rescind this offer at any time without prior notice, and for any reason.